This seminar focuses on tax policy, with a particular emphasis on the federal income tax and proposed reforms and alternatives thereto (we may also spend a portion of our time discussing other taxes, such as state sales taxes as they apply to online sales). The seminar has two goals: to provide students with an introduction to the conceptual tools necessary to critically evaluate tax reform proposals; and to allow students to apply those tools to analyze various features of our tax system and proposed reforms. Each student will be expected to be prepared and to participate actively in discussions during each class session. In addition, each student will write a substantial research paper and lead a discussion about it near the end of the semester.
Pre-requisite: Federal Income Taxation or permission of instructor.